2005 (2) TMI 614

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..... nt. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellant made import of Betel Nuts, Second Grade and declared the value @ US $ 500 PMT. The value was not accepted by the custom authorities and it was enhanced to US $ 600 PMT on the bas .....

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..... his case we find that the appellant made import of 112 MT of Betel Nuts (Second Grade), the contract price was US $ 500 PMT. The Revenue wants to enhance the same of US $ 600 PMT on the basis of import made by two other importers. We find that the quantity in those imports is much less than the import made by the appellant and the value declared by those importers was almost the same as declared b .....

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